企業(yè)文化與企業(yè)績效關(guān)聯(lián)機制研究：企業(yè)社會責任視角
發(fā)布時間：2018-08-11 12:23
【摘要】： 我國企業(yè)在快速發(fā)展的同時,其社會責任行為卻嚴重缺失。SA8000標準的提出和逐步推廣、眾多跨國公司生產(chǎn)守則的制定和執(zhí)行、我國節(jié)能減排戰(zhàn)略的確定和實施以及新《勞動法》的頒布和實施,都說明企業(yè)承擔社會責任已經(jīng)成為不可逆轉(zhuǎn)的趨勢。邁克爾·波特曾提出通過戰(zhàn)略性地承擔社會責任,企業(yè)能夠?qū)ι鐣┮苑e極影響,同時收獲豐厚的商業(yè)回報。由此,如何促進我國企業(yè)的社會責任行為以及企業(yè)社會責任到經(jīng)營績效的轉(zhuǎn)化,從而實現(xiàn)企業(yè)和社會的雙贏局面對我國企業(yè)和經(jīng)濟的發(fā)展具有重要意義。 有關(guān)企業(yè)社會責任的研究中,部分學者主要討論了外部環(huán)境、企業(yè)年齡和規(guī)模等可能影響企業(yè)社會責任行為的因素,另有研究者探討了企業(yè)社會責任與績效的關(guān)系,但是并沒有形成統(tǒng)一的結(jié)論。本研究提出應該將企業(yè)文化納入企業(yè)社會責任的影響因素,因為企業(yè)只有從價值觀和文化方面接受企業(yè)社會責任的思想,才能長期、主動地承擔社會責任,并有效促進企業(yè)績效提升。另一方面,盡管部分學者探討了企業(yè)文化對企業(yè)績效可能產(chǎn)生的影響,但缺少從企業(yè)社會責任視角分析企業(yè)文化和企業(yè)績效之間關(guān)聯(lián)機制的研究。針對上述研究缺口,本研究將企業(yè)文化作為企業(yè)社會責任的前因變量,并將企業(yè)社會責任作為企業(yè)文化和績效關(guān)系的中介變量,從理論和實證兩個層面剖析變量間的關(guān)聯(lián)機制和影響效果。 本文在分析了企業(yè)文化對企業(yè)行為的影響、企業(yè)社會責任轉(zhuǎn)化為企業(yè)績效的過程和條件的基礎上,結(jié)合利益相關(guān)者理論、企業(yè)社會責任理論、企業(yè)文化理論和相關(guān)研究結(jié)論,界定和劃分了企業(yè)文化和企業(yè)社會責任的維度,構(gòu)建出企業(yè)文化、企業(yè)社會責任和企業(yè)績效之間的關(guān)系模型,提出變量間的假設關(guān)系。通過理論探討和實證分析(因子分析、相關(guān)分析、結(jié)構(gòu)方程模型),本文主要得到以下結(jié)論:(1)企業(yè)文化對企業(yè)社會責任行為有顯著的影響,而且不同企業(yè)文化特征的影響具有差異。宗族式文化特征和官僚式文化特征對企業(yè)社會責任的影響較大,而靈活市場式文化特征的影響次之;(2)企業(yè)社會責任對企業(yè)績效有顯著的影響,不同企業(yè)社會責任維度對企業(yè)績效影響的顯著性存在明顯的不同。針對所有者、管理者的社會責任和針對員工、消費者、供應商和銷售商的社會責任對企業(yè)績效的影響較為穩(wěn)定,而針對公眾的社會責任對企業(yè)績效的影響只在一定的條件下顯著;(3)企業(yè)社會責任是企業(yè)文化作用于企業(yè)績效的重要途徑和中介變量。本文通過比較企業(yè)文化特征和企業(yè)績效之間的總效應、直接效應和間接效應發(fā)現(xiàn),企業(yè)社會責任在企業(yè)文化影響企業(yè)績效中的重要作用,以及企業(yè)社會責任對促進企業(yè)績效的作用,從而驗證了企業(yè)文化和企業(yè)績效的關(guān)聯(lián)機制。 基于“企業(yè)文化-企業(yè)社會責任-企業(yè)績效”的理論框架和實證分析,本文在以下三個方面進行了嘗試性的理論創(chuàng)新:(1)根據(jù)企業(yè)文化和利益相關(guān)者理論與研究結(jié)論,本文定性描述和定量測量了我國制造業(yè)企業(yè)文化的特征類型和企業(yè)社會責任維度,其中企業(yè)文化特征包括宗族式、靈活市場式和官僚式三種類型,而企業(yè)社會責任包括兩權(quán)型、契約型和公眾型三個維度;(2)基于企業(yè)社會責任轉(zhuǎn)化為企業(yè)績效的過程和所需條件的分析,引入企業(yè)文化作為企業(yè)社會責任的影響因素,構(gòu)建了企業(yè)文化、企業(yè)社會責任和企業(yè)績效的理論模型,并用實際數(shù)據(jù)進行了實證檢驗,嘗試從企業(yè)價值觀和企業(yè)文化的角度找到影響企業(yè)社會責任行為的因素;(3)引入企業(yè)社會責任作為企業(yè)文化作用于企業(yè)績效的中介變量,并通過企業(yè)文化和企業(yè)績效之間的直接效應和間接效應的比較,實證分析了企業(yè)社會責任重要的中介作用,以及企業(yè)文化和企業(yè)績效之間的關(guān)聯(lián)機制。 當然,囿于研究者本身的學術(shù)素養(yǎng),研究工作仍然存在諸多不足之處。對此,論文最后部分提出了本研究的局限性以及在未來還需要深入研究的若干問題。
[Abstract]:With the rapid development of China's enterprises, their social responsibility behavior is seriously lacking. The introduction and gradual popularization of the SA8000 standard, the formulation and implementation of the production codes of many multinational corporations, the determination and implementation of China's energy conservation and emission reduction strategy, and the promulgation and implementation of the new Labor Law all show that enterprises'social responsibility has become irreversible. Michael Porter once proposed that by strategically assuming social responsibility, enterprises can exert a positive influence on society, and at the same time reap rich commercial returns. Thus, how to promote the social responsibility behavior of enterprises in China and the transformation from corporate social responsibility to business performance, so as to realize the win-win situation of enterprises and society in China The development of enterprises and economy is of great significance.
In the study of CSR, some scholars mainly discussed the external environment, age and scale of enterprises, and other factors that may affect CSR behavior. Others discussed the relationship between CSR and performance, but did not form a unified conclusion. On the other hand, although some scholars have discussed the possible impact of corporate culture on corporate performance, they lack the perspective of corporate social responsibility. In view of the above research gap, this study takes corporate culture as the antecedent variable of corporate social responsibility, and takes corporate social responsibility as the intermediary variable of corporate culture and performance relationship. Fruit.
Based on the analysis of the influence of corporate culture on corporate behavior, the process and conditions of transforming corporate social responsibility into corporate performance, combined with stakeholder theory, corporate social responsibility theory, corporate culture theory and related research conclusions, this paper defines and divides the dimensions of corporate culture and corporate social responsibility, and constructs corporate culture. Through theoretical discussion and empirical analysis (factor analysis, correlation analysis, structural equation model), this paper mainly draws the following conclusions: (1) corporate culture has a significant impact on corporate social responsibility behavior, and different corporate culture characteristics of the shadow. Clan culture and bureaucratic culture have a greater impact on corporate social responsibility than flexible market culture; (2) CSR has a significant impact on corporate performance, and different dimensions of CSR have a significant impact on corporate performance. The social responsibility of managers and the social responsibility of employees, consumers, suppliers and retailers have a more stable impact on corporate performance, while the influence of social responsibility of the public on corporate performance is only significant under certain conditions; (3) Corporate social responsibility is an important way and intermediary variable for corporate culture to affect corporate performance. By comparing the total effect, direct effect and indirect effect between corporate culture characteristics and corporate performance, this paper finds that corporate social responsibility plays an important role in corporate culture affecting corporate performance, and the role of corporate social responsibility in promoting corporate performance.
Based on the theoretical framework and empirical analysis of "Corporate Culture-Corporate Social Responsibility-Corporate Performance", this paper attempts to make theoretical innovations in the following three aspects: (1) According to the theory and research conclusions of corporate culture and stakeholders, this paper qualitatively describes and quantifies the characteristics and types of Chinese manufacturing corporate culture and corporate associations. The dimension of corporate social responsibility includes three types of corporate culture: patriarchal, flexible market and bureaucratic, while corporate social responsibility includes three dimensions: two rights, contract and public; (2) Based on the analysis of the process and necessary conditions of corporate social responsibility transforming into corporate performance, corporate culture is introduced as the shadow of corporate social responsibility. This paper constructs a theoretical model of corporate culture, corporate social responsibility and corporate performance, and carries out an empirical test with actual data, trying to find out the factors influencing corporate social responsibility behavior from the perspective of corporate values and corporate culture; (3) introducing corporate social responsibility as an intermediary variable of corporate culture on corporate performance. By comparing the direct and indirect effects between corporate culture and corporate performance, this paper empirically analyzes the important intermediary role of corporate social responsibility and the correlation mechanism between corporate culture and corporate performance.
Of course, due to the academic accomplishment of the researchers themselves, there are still many shortcomings in the research work. For this, the last part of the paper puts forward the limitations of this study and some problems that need further study in the future.
【學位授予單位】：浙江大學
【學位級別】：博士
【學位授予年份】：2008
【分類號】：F270
本文編號：2176983
[Abstract]:With the rapid development of China's enterprises, their social responsibility behavior is seriously lacking. The introduction and gradual popularization of the SA8000 standard, the formulation and implementation of the production codes of many multinational corporations, the determination and implementation of China's energy conservation and emission reduction strategy, and the promulgation and implementation of the new Labor Law all show that enterprises'social responsibility has become irreversible. Michael Porter once proposed that by strategically assuming social responsibility, enterprises can exert a positive influence on society, and at the same time reap rich commercial returns. Thus, how to promote the social responsibility behavior of enterprises in China and the transformation from corporate social responsibility to business performance, so as to realize the win-win situation of enterprises and society in China The development of enterprises and economy is of great significance.
In the study of CSR, some scholars mainly discussed the external environment, age and scale of enterprises, and other factors that may affect CSR behavior. Others discussed the relationship between CSR and performance, but did not form a unified conclusion. On the other hand, although some scholars have discussed the possible impact of corporate culture on corporate performance, they lack the perspective of corporate social responsibility. In view of the above research gap, this study takes corporate culture as the antecedent variable of corporate social responsibility, and takes corporate social responsibility as the intermediary variable of corporate culture and performance relationship. Fruit.
Based on the analysis of the influence of corporate culture on corporate behavior, the process and conditions of transforming corporate social responsibility into corporate performance, combined with stakeholder theory, corporate social responsibility theory, corporate culture theory and related research conclusions, this paper defines and divides the dimensions of corporate culture and corporate social responsibility, and constructs corporate culture. Through theoretical discussion and empirical analysis (factor analysis, correlation analysis, structural equation model), this paper mainly draws the following conclusions: (1) corporate culture has a significant impact on corporate social responsibility behavior, and different corporate culture characteristics of the shadow. Clan culture and bureaucratic culture have a greater impact on corporate social responsibility than flexible market culture; (2) CSR has a significant impact on corporate performance, and different dimensions of CSR have a significant impact on corporate performance. The social responsibility of managers and the social responsibility of employees, consumers, suppliers and retailers have a more stable impact on corporate performance, while the influence of social responsibility of the public on corporate performance is only significant under certain conditions; (3) Corporate social responsibility is an important way and intermediary variable for corporate culture to affect corporate performance. By comparing the total effect, direct effect and indirect effect between corporate culture characteristics and corporate performance, this paper finds that corporate social responsibility plays an important role in corporate culture affecting corporate performance, and the role of corporate social responsibility in promoting corporate performance.
Based on the theoretical framework and empirical analysis of "Corporate Culture-Corporate Social Responsibility-Corporate Performance", this paper attempts to make theoretical innovations in the following three aspects: (1) According to the theory and research conclusions of corporate culture and stakeholders, this paper qualitatively describes and quantifies the characteristics and types of Chinese manufacturing corporate culture and corporate associations. The dimension of corporate social responsibility includes three types of corporate culture: patriarchal, flexible market and bureaucratic, while corporate social responsibility includes three dimensions: two rights, contract and public; (2) Based on the analysis of the process and necessary conditions of corporate social responsibility transforming into corporate performance, corporate culture is introduced as the shadow of corporate social responsibility. This paper constructs a theoretical model of corporate culture, corporate social responsibility and corporate performance, and carries out an empirical test with actual data, trying to find out the factors influencing corporate social responsibility behavior from the perspective of corporate values and corporate culture; (3) introducing corporate social responsibility as an intermediary variable of corporate culture on corporate performance. By comparing the direct and indirect effects between corporate culture and corporate performance, this paper empirically analyzes the important intermediary role of corporate social responsibility and the correlation mechanism between corporate culture and corporate performance.
Of course, due to the academic accomplishment of the researchers themselves, there are still many shortcomings in the research work. For this, the last part of the paper puts forward the limitations of this study and some problems that need further study in the future.
【學位授予單位】：浙江大學
【學位級別】：博士
【學位授予年份】：2008
【分類號】：F270
【引證文獻】
相關(guān)碩士學位論文 前4條
1 胡晟;消費者視角的企業(yè)社會責任對消費者信任的影響研究[D];浙江大學;2011年
2 黃瑋;集群企業(yè)社會責任行為的互動機制研究[D];浙江財經(jīng)學院;2012年
3 羅俊辰;基于企業(yè)社會責任的企業(yè)文化建設研究[D];山西財經(jīng)大學;2012年
4 李楊;組織文化對員工創(chuàng)業(yè)精神的影響:員工文化價值觀的調(diào)節(jié)作用[D];南華大學;2012年
，本文編號：2176983
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